Latvia: Mandatory B2B and B2G e-Invoicing

Marta Sowińska
June 6, 2024

Following the plans announced earlier this year, Latvian Ministry of Finance (MoF) published the draft amendments to the Accounting Law, aiming to implement mandatory B2B and B2G e-invoicing.

Taxpayers registered in Latvia will be obliged to issue e-invoices, following the EN 16931 standard, if the goods or services are supplied to a recipient in the country.

The MoF plans to develop a decentralized CTC e-invoicing model by allowing three invoice exchange methods, via e-address tax authority (TA) solution, PEPPOL or via any method agreed between the parties (e.g. email or direct integration). Accordingly, invoice data will need to be transferred to the State Revenue Service, either via e-address, EDS API (Electronic Declaration System) or manually by uploading the e-invoice to EDS.

The timeline is as follows:

  • 1 January 2025: obligation to issue structured e-invoices in B2G transactions (to the budget institutions)
  • 1 January 2026: obligation to issue structured e-invoices in B2B transactions

The technical documentation on e-invoice exchange, delivery and receipt is yet to be announced by the Cabinet of Ministers (CM).

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Marta Sowińska

Marta Sowińska is a Junior Regulatory Counsel at Sovos. Based in Lisbon and originally from Poland, Marta earned a Bachelor’s degree in International and European Law from the Hague University of Applied Sciences in the Netherlands and has studied at the Beijing Normal University in China.
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